The different between negligence and fraud is intention. The critical issue in this case study is the responsibility of auditor. Should Ernst & Ernst be civilly liable for defrauded investors of First Securities Company of Chicago under Securities Exchange Act of 1934 under Rule 10b-5. According to Securities Exchange Act of 1934 under Rule 10b-5‚ plaintiff which was the defrauded investor Hochfelder needed to prove that Ernst & Ernst intentionally manipulate the escrows investors
Premium Audit Auditing Internal control
the diferences between a hacker and a cracker When the definition between a hacker and a cracker seems cloudy to you remember to look at motivation. A true hacker is a tinkerer‚ one with a curious mind‚ they push to the limits and take things apart in order to further their own understandings. The Cracker may be teaching himself to do more too‚ but his motive is to use what he learns‚ to exploit weaknesses and to do harm. Where the hacker is an explorer‚ the cracker is an exploiter. The hacker
Premium Hacker Grey hat
Shura which means “Consultation” in arabic. The real meaning of shura is the peoples right to take part in the formation of their government and their right to decide their affairs and choose a leader on the merit of his adherence and making him accountable for the decisions they make and creating a condition that would benefit the nation. Both shura and democracy are correlated to each other. Both thereby believe on ruling people on the bases laws rather then ruling individuals or a family of
Premium Caliph Oman
The Oligarchy of Sparta was more efficient and stable compared to Athens because of its laws‚ structure‚ and culture. The city-state of Sparta had strict laws for the conduct of its citizens which promoted the welfare of the whole community. Athens democracy was constantly voting to enact laws which were often controlled by mob rule. Sparta’s government was controlled by the elites and elders of the community. Athens was ruled by the common man who was ill equipped to rule. Spartan culture was much
Premium Ancient Rome Roman Empire Democracy
Thomas Jefferson and Alexander Hamilton. Two men who have played a major role in shaping our nation. Like most influential men of that time‚ their ideas did not always flow in the same direction. Although Thomas Jefferson and Alexander Hamilton butted heads‚ they established many of today’s ideals. This essay will describe Jefferson and Hamilton‚ describe how they shaped the political divide as well as why we credit them with the beginning of the two political parties of today. One of the most influential
Premium United States Thomas Jefferson Alexander Hamilton
discussed with other individuals. I believe when confidentiality is maintained rapport is built between the Social Worker and the client‚ and the lines of communication remain open. If the Social Worker lives in fear that his/her information will spread through the community they will limit the lines of communication or terminate services. Sexual Relationships 1.09 I agree that sexual relationships between clients and Social Workers are inappropriate. A client‚ past or present becomes involved in a
Premium Abuse Bullying Psychological abuse
Objectives Paragraph Uncertainty in the business environment is a major threat at each and every level of the supply chain. Every day new challenges and opportunities arise – rising cost of fue‚ implications of an organization’s carbon footprint‚ outsourcing regulations‚ tax incentives‚ and political fluctuation. Proactively monitoring the implications of such events at frequent intervals is crucial for an organization. By using a variety of Supply Chain modeling and mathematical tools‚ an organization
Premium Supply chain management Normal distribution Probability theory
is a form of art‚ they are paid more but not by much‚ and it is easier to conceptualize your ideas into a game than it is by making a building. There has seemingly always been this debate between the broad topic of Art and Architecture. What defines Art? Is Architecture a form of Art? Is there a line drawn between them? Some would speculate the problem with this debate is that it assumes that if something is beautiful‚ it is automatically defined as “Art”. In other words‚ a building might be abstractful
Premium Management Marketing Employment
Results and Discussion The annual yield of different mixtures and or pure grasses differed over from one another over the course of the experiment. The three mixtures had a greater annual yield than pure grasses in all three seasons. White clover mixtures had similar yields in all seasons‚ however they were less productive than alfalfa mixtures in year 2 and 3. Also‚ grass yield in mixtures was greater than in pure cultures for all seasons despite its half-sowing density‚ and it was precisely greater
Premium Agriculture Plant Nitrogen
There are two different musics between Peter and the Wolf and Montagues & Capulets from Sergei Prokofiev. Prokofiev is a prominent composer of Russia. Since he was young‚ he showed exceptional musical talent. He composed Peter and Wolf for children and Montagues & Capulets with Radlov. This is the first soviet ballet to find the classical literature. Montagues & Capulets is composed of narrator and orchestra. it is also called Romeo & Juliet. The Ballets of Sergei Prokofiev have deep emotional
Premium Wolfgang Amadeus Mozart Opera Music